Asunto C-707/18: Petición de decisión prejudicial planteada por el Tribunalul Timiş (Rumanía) el 13 de noviembre de 2018 — Amărăşti Land Investment SRL/Direcţia Generală a Finanţelor Publice Timiş, Direcţia Generală Regională a Finanţelor Publice Timişoara
Section | información judicial |
11.2.2019 ES Diario Oficial de la Unión Europea C 54/5
Lengua de procedimiento: rumano
Tribunalul Timiș
Demandante: Amărăști Land Investment SRL
Demandadas: Direcţia Generală Regională a Finanţelor Publice Timişoara, Administraţia Judeţeană a Finanţelor Publice Timiş
1) ¿Procede interpretar la Directiva 2006/112, (1) en particular sus artículos 24, 28, 167 y su artículo 168, letra a), en el marco de una operación de venta de bienes inmuebles que no están inmatriculados en el registro de la propiedad ni incorporados al catastro en el momento de la entrega, en el sentido de que el comprador sujeto pasivo que asume contractualmente la obligación de efectuar, a sus expensas, los trámites necesarios para la inmatriculación en el registro de la propiedad de tales inmuebles efectúa una prestación de servicios en favor del vendedor, o bien una adquisición de servicios relacionada con su inversión inmobiliaria, por la que debe reconocérsele el derecho a la deducción del IVA
2) ¿Puede interpretarse la Directiva 2006/112, en particular su artículo 167 y su artículo 168, letra a), en el sentido de que los costes que ha efectuado el comprador sujeto pasivo con motivo de la inmatriculación en el registro de la propiedad de inmuebles con respecto a los cuales el comprador tiene un derecho de crédito a la transmisión futura del derecho de propiedad y que le han sido entregados por vendedores cuyo derecho de propiedad sobre tales inmuebles no está inscrito en el registro de la propiedad pueden calificarse de operaciones precursoras de la inversión, por las que el sujeto pasivo disfruta del derecho a la deducción del IVA
3) ¿Debe interpretarse la Directiva 2006/112, en particular sus artículos 24, 28, 167 y su artículo 168, letra a), en el sentido de que los costes efectuados por el comprador sujeto pasivo con motivo de la inmatriculación en el registro de la propiedad de inmuebles que le han sido...
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